Acquired situs with respect to a manufactured or mobile home, means to become located in Ohio pursuant to the issuance of a certificate of title for the home and the placement of the home on real property, but does not include the placement of a manufactured or a mobile home in the inventory of a new motor vehicle dealer or the inventory of a manufacturer, re manufacturer, or distributor of manufactured or mobile homes.

Manufactured home means a building unit or assembly of closed construction fabricated in an off-site facility, that conforms with the federal construction and safety standards established by the Secretary of Housing and Urban Development pursuant to the "Manufactured Housing Construction and Safety Standards Act of 1974", and that has a label or tag permanently affixed to it certifying compliance with all applicable federal construction and safety standards.

Mobile home is defined as a building unit or assembly of closed construction that is fabricated in an off-site facility, is more than 35 body feet in length, or, when erected on site, is 320 or more square feet, that is built on a permanent chassis and is transportable in one or more sections, and does not qualify under the act's definition of a manufactured home or industrialized unit.

Units categorized as mobile homes under the act are primarily those units built before 1976, when the HUD standards become effective.

Permanent foundation means permanent masonry, concrete, or locally approved footing or foundation, to which a manufactured or mobile home may be affixed.